Indiana § 6-1.1-31-10 Rules governing filing, refunds, and tax payments relating to amended
personal property returns

Indiana Statutes

§ 6-1.1-31-10 — Rules governing filing, refunds, and tax payments relating to amended personal property returns

Indiana § 6-1.1-31-10

Art. 1.1PROPERTY TAXES

Ch. 31Department of Local Government Finance─Adoption

This text of Indiana § 6-1.1-31-10 (Rules governing filing, refunds, and tax payments relating to amended personal property returns) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-1.1-31-10 (2026).

Text

(a)The department of local government finance shall adopt rules under IC 4-22-2 to govern the:

(1)filing of amended personal property tax returns under IC 6-1.1-3-7.5; and

(2)refunds, additional assessments, and tax payments related to an amended personal property tax return.

(b)The rules adopted under subsection (a) may provide that the tax adjustments related to an amended return shall be delayed to a year after the year in which personal property taxes related to the original personal property tax return are first due and payable.

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(a) The department of local government
finance shall adopt rules under IC 4-22-2 to govern the:
(1) filing of amended personal property tax returns under IC 6-1.1-3-7.5; and
(2) refunds, additional assessments, and tax payments related to
an amended personal property tax return.
(b) The rules adopted under subsection (a) may provide that the tax
adjustments related to an amended return shall be delayed to a year
after the year in which personal property taxes related to the original
personal property tax return are first due and payable.